家有一宝C
ccounting is a very practical subject, after three and a half years of professional study, master some basic knowledge of accounting under the premise, in order to further consolidate the theoretical knowledge, will organically combine the theory with the practice, I in XX years from March 5th to April 15th in the financial department of Tianjin screen printing equipment supply and marketing company six week professional internship, here are some experience in the practice and experience. Through the practice, the various steps to be familiar with and master the accounting process and the concrete operation, including understanding of account of the content and basic structure, understand the account method of accounting rules, master opened and Registration accounts and prepare accounting entries operation, original vouchers to fill and audit operations and methods according to the original certificate to fill accounting documents. So I have more rational understanding of accounting and master the basic skills of accounting.I will enter the work to lay a solid foundation, this is the purpose of the internship! Previously, I always thought that their accounting more solid theoretical knowledge, as all the work, the master of the law, copy it, through this practice, only to find, in fact more sophisticated accounting of its actual operational and practical. The book seems to be just empty talk. If these highly theoretical things onto the practice application, it is impossible to start. The internship, I do accounting, just started to really not used to, to do two days, felt that the human's rickety, mood naturally become irritable, but the biggest taboo accounting is tired and upset, so the first few days, it was full of mistakes!! Fortunately, the old accountant Yang Jie's guidance and teachings I is gradually entering the state.A few days later I'm in speed and accuracy are improved a lot, for each account has a more profound and comprehensive understanding and for me to combine book knowledge and practice played a big role. The school textbooks of knowledge is the most basic knowledge, no matter how changes in reality, grasp the most basic can with changeless should. Nowadays many students would feel the classroom knowledge do not appear, frustration, but I think, if not the book knowledge, and which vary from minute to minute payable social. After the practice, although time is very short, but I learned is my one semester to learn at school. Than how to get along with colleagues, I believe that relationships are present, many students just taken a big social problem encountered, so in practice when I had intended to observe how the predecessors to get along with colleagues and superiors, and he also humbly ask for advice, make the two week internship more meaningful. The practice of our society, provides a rare opportunity to experience life, let us feel the life in the practical social activities, to understand the survival ability should have in society.Use of this rare opportunity, I work hard, strict demands on themselves, with an open mind to financial personnel to consult, to seriously study the accounting theory, learning accounting laws, regulations and other related knowledge, knowledge and use their spare time to seriously study some textbook content outside, master some of the basic accounting skills, so as to realize that I should also learn what, added urgency to enter the society, the real show our talent, and lay the foundation on the job!会计是一门实践性很强的学科,经过三年半的专业学习后,在掌握了一定的会计基础知识的前提下,为了进一步巩固理论知识,将理论与实践有机地结合起来,本人于XX年3月5日至4月15日在天津丝印器材供销公司财务部进行了为期六周的专业实习,以下是此次实习中的一些心得和体会。通过实习,熟悉并掌握会计流程的各个步骤及其具体操作--包括了解账户的内容和基本结构,了解借贷账户法的记账规则,掌握开设和登记账户以及编制会计分录的操作、原始凭证填制和审核的操作以及根据原始凭证判填制记账凭证的方法。使我对会计有更深的理性认识并掌握会计基本操作技能。我将来步入工作打下坚实的基础,这是本次实习的目的!以前,我总以为自己的会计理论知识扎实较强,正如所有工作一样,掌握了规律,照葫芦画瓢准没错,经过这次实习,才发现,会计其实更讲究的是它的实际操作性和实践性。书本上似乎只是纸上谈兵。倘若将这些理论性极强的东西搬上实际上应用,那真的是无从下手。这次实习,我是做会计,刚开始还真不习惯,才做了两天,就感觉人都快散架了,心情自然就变得烦躁了,而会计最大的忌讳就是心烦气燥,所以刚开始做的几天,那真是错误百出啊!!幸好有老会计杨姐的指导和教诲才是我逐步进入状态。几天过后我在速度和准确度上都提高了不少,对于各个会计科目有了更加深刻而全面的了解并且对于我把书本知识和实践的结合起到了很大的作用。课本上学的知识都是最基本的知识,不管现实情况怎样变化,抓住了最基本的就可以以不变应万变.如今有不少学生实习时都觉得课堂上学的知识用不上,出现挫折感,可我觉得,要是没有书本知识作铺垫,又哪应付瞬息万变的社会呢。经过这次实践,虽然时间很短,可我学到的却是我一个学期在学校难以了解的。就比如何与同事们相处,相信人际关系是现今不少大学生刚踏出社会遇到的一大难题,于是在实习时我便有意观察前辈们是如何和同事以及上级相处的,而自己也虚心求教,使得两周的实习更加有意义。此次的实习为我们深入社会,体验生活提供了难得的机会,让我们在实际的社会活动中感受生活,了解在社会中生存所应该具备的各种能力。利用此次难得的机会,我努力工作,严格要求自己,虚心向财务人员请教,认真学习会计理论,学习会计法律,法规等知识,利用空余时间认真学习一些课本内容以外的相关知识,掌握了一些基本的会计技能,从而意识到我以后还应该多学些什么,加剧了紧迫感,为真正跨入社会施展我们的才华,走上工作岗位打下了基础!
FACE家具和设计
iwilltrymybesttostudysubjects,iwillcorrectmyfaultsandputdownmymostlyhearttothenextturn.studyismymostimportantthings,imustknow.i'manactive,lovelyandclevergirl.intheschool,myfavouritesubjectismaths.perhapssomeonethinksit'sdifficulttostudywell.butilikeit.ibelivethatifyoutryyourbest,everythingcanbedonewell.thenewtermwasbegin,butitismyfirstyearinmyhighschoollife.ithinkit'llbeveryinterestingandbusy.duringthefirstyear,imustdomoreexersicesonmyenglish.becauseiverylikestudyenlish.notonlyimustworkhardonmyenglish,butalsoimustworkhardonmyothersubjects.theyareallveryimportant.ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习,我会纠正我的缺点和静心来学,我主要是学习,它是我最重要的事,我是知道的。我是一个积极的,可爱和聪明孩子,在学校,我最喜欢的科目是数学.也许有人认为是很困难的,但是我喜欢它。相信我,如果你拼尽全力,什么都可以做得很好。新一届的开始,但它是我的第一年,我的高中生活。我认为这会非常有趣而繁忙的。在第一年,我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平,但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己,并有好成绩!
huangduanhua
The distinction between valuation and measurement. And the advantages and disadvantages of using Fair Value Accounting. Rescher describes valuation as ‘acomparative assessment or measurement of something with respect to its embodiment of a certain value.’ Accounting valuation is aprocess by which the value of a company is measured in terms of their assets and liabilities for financial reporting purpose. Valuation can be achieved through several methods, with the ultimate goal to present the most precise picture of the company’s financial performance. Banks and lenders assessing the viability of a business and loanwill provided based on how they are performing in the market. This process must include the most recent assessment possible of the company because its value may change significantly in just a short period. Campbell defined measurement as ‘the assignment of numerals to represent properties of material systems other than numbers, in virtue of the laws governing these properties.’ In accounting, measurement is the computation of economic or financial activitiesin terms of money or other measurable elements like hours to produce a product. Accounting measurement is used to compare and evaluate accounting data. Furthermore,measurement in accounting falls into the category of derived measurement forboth capital and profit, and accountants have to measure the value of opening capital, the income received, capital usage and changes in the fair value ofnet assets. The advantages offair value are: Accurate ValuationFair value accounting can provide more information on asset and liability valuation, it is a market-based presents the result to all market participants instead of only the reporting company. When there is a increasing on assets or liabilities, company will mark up the value of relevant assets or liabilities to current market price to reflect how much the company will receive if the assets being sold or how much it will pay for the liabilities. Comparewith book value, fair value measurement allow the financial records to reflectthe economic reality of the business, because book values tend to underestimate the value of assets. Fair and True IncomeBy using fair value accounting, company will be restricted to manipulate their reported net income. This is because gain or loss form price changes forassets or liabilities under fair value measurement are reported in time when they occurred, and the increasing on assets value or decrease on liabilities will add to net income, conversely i twill reduce company’s net income. Hence, management will not able to purposely arrange some assets sales to make the net income look better.Disadvantages of Fair Value: Misleading InformationFair vale does not require a transaction to occur to recognize thechange in value it can recognize profits and losses earlier than historical cost approach. Changes in value are recorded at each balance sheet date,however market changes every second, it affect company valuation of assets andliabilities. When market stabilize, value changes may reverse to their previous level, fair value measurement may overstating values and profits when marketrising and overstating the declines in value when the market goes down, this means that fair value may provided misleading information. SubjectivityFair value may subjectively determined when the assets are not active inthe market, if the similar items are not found in the market then the fairvalue are not reliable and can be subjective and there is a risk that management of the company may manipulate the value of assets.自己的作业 望采纳。
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